Note 11: Provision for Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

A reconciliation of the differences between the effective and statutory income tax rates for years ended September 30, is as follows:

	2012					2011
	Amount			Percent		Amount			Percent

Federal statutory rates	$	(535,573	)		34%	$	(1,870,764	)		34%
State income taxes		(52,946	)		3%		(184,942	)		3%
Write off of deferred tax asset related to vested restricted stock		10,670			(1)%		184,050			(3)%
Permanent differences		3,411			(0)%
Valuation allowance against net deferred tax assets		574,438			(36)%		1,920,862			(35)%
Other					0%		(49,206	)		1%
Effective rate	$				0%	$				0%

At September 30, deferred income tax assets and liabilities were comprised of:

	2012			2011
Deferred income tax asset, current:
Book to tax differences in accounts receivable	$	582,549		$	738,671
Book to tax differences in prepaid assets and accrued expenses		(7,774	)		(20,502	)
Total deferred income tax asset, current		574,775			718,169
Less: valuation allowance		(574,775	)		(718,169	)
Deferred income tax asset, current, net

Deferred income tax asset, long-term:
Net operating loss carryforwards		10,012,906			9,060,073
Book to tax differences for stock based compensation		6,407			17,706
Book to tax differences in intangible assets		6,961,861			7,295,815
Book to tax differences in other		326			326
Book to tax differences in depreciation		(2,072,674	)		(1,798,370	)
Total deferred income tax asset, long-term		14,908,825			14,575,550
Less: valuation allowance		(14,908,825	)		(14,575,550	)
Deferred income tax asset, net

Total deferred income tax asset	$			$